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2014 (3) TMI 875 - CESTAT NEW DELHIDuty demand - Date of clearance of goods - Lecithin was exempted till 28-2-2006 and became dutiable from 1-3-2006 with issuance Notification No. 21/2006, dated 1-3-2006, vide which earlier exemption Notification No. 115/75, dated 30-4-1975 was rescinded - Appellant sold Lecithin in February, 2006 by way of commercial invoice - However, it was actually cleared by them in the month of June and July, 2006 - Held that:- rate of duty applicable to the excisable goods shall be the rate in force on the date when such goods are removed from the factory. Inasmuch as admittedly the said goods were removed from the factory in the month of June and July, 2006 when they attract duty, we are of the view that confirmation of demand of duty against the appellant is in accordance with law. Mere fact that the sales invoices were raised in February, 2006, when the goods were exempted, but no removal took place, by itself cannot be held to be shifting the date of removal to February, 2006. In terms of said Rule, it is the date of actual and physical removal of goods from the factory which has to be taken into consideration. As such, we find no possible ground to interfere in the order of the authorities below - Penalty set aside - Decided partly in favour of assessee.
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